Petitioner sought refund of fees and deposits after excise licence cancellation. Court held non-payment of fees justified cancellation under Bihar Excise Act, barring refund under Section 42(4). Writ dismissed.
Writ application for refund of Rs. 6,15,000/- dismissed.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.48 of 2015
====================================================== Pankaj Kumar Singh, son of Sri Yugal Kishore Singh R/O Vill+P.O+P.SDariyapur,Distt.-Saran .... .... Petitioner Versus 1. The State of Bihar through the Principal Secretary, Excise Department, Govt.of Bihar,Patna. 2. The Superintendent of Excise, Excise Department, Saran Chapra 3. The Excise Inspector, Excise Department, Saran Chapra .... .... Respondents ====================================================== Appearance : For the Petitioner/s : Mr. Manish Chandra Gandhi, Advocate For the Respondent/s : Mr. Vikash Kumar, AC to PAAG ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 8 01-07-2015 Heard learned counsel for the petitioner and learned counsel for the State. The petitioner has come up to this Court praying for refund of an amount of Rs. 6,15,000/- in all towards security amount, licence fee and LPL amount.
In the counter affidavit filed on behalf of the State it is stated that by order dated 28.2.2014 of the Collector, Saran for violation of the condition of sale notice (year 2013-14) the licences of the Group No.66 excise shops of the petitioner have been cancelled.
Learned counsel for the State submits that under Section
Patna High Court CWJC No.48 of 2015 (8) dt.01-07-2015
2
42(1)(b) of the Bihar Excise Act a licence may be cancelled if any duty or fee payable by the holder thereof is not paid, which is the ground for cancellation of licence in the present matter as the petitioner has not paid the licence fee for the months of January and February, 2014. It is further submitted that under Section 42(4) of the Act in case of cancellation of a licence, the holder of a licence is not entitled to refund of any fee paid or deposit amount in respect of the same.
On a consideration of the aforesaid facts and submissions it is evident that no refund can be directed to be paid to the petitioner as it is a case of cancellation of a licence by order dated 28.2.2014 of the Collector.
The writ application is, accordingly, dismissed.
In case the petitioner is aggrieved by the order cancelling the licence his remedies lie elsewhere and he may approach the appropriate forum for the said purpose.
(Ramesh Kumar Datta, J)
spal/-
(Anjana Mishra, J)
U
1 issue framed by the court
Whether the petitioner is entitled to a refund of security, licence fee and LPL amount after cancellation of excise licence for non-payment of fees.
2 provisions across 1 enactments
Pankaj Kumar Singh
The State of Bihar through the Principal Secretary, Excise Department
The Superintendent of Excise, Excise Department, Saran
The Excise Inspector, Excise Department, Saran
Ramesh Kumar Datta
Anjana Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
